The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

This study addresses the issue of academic writing in English by comparing pragmatic argumentation in the writing of 40 graduate students studying at Iraqi universities (SSIU) with the writing of 40 graduate students studying at American universities (SSAU). In these 80 theses, six selected aspects of academic writing were analyzed: (a) paragraph structure, (b) length and construction of sentences, (c) organization of information in sentences, (d) vocabulary, (e) topic sentences, and (f) discourse markers. This study seeks to go beyond the traditional and often onedimensional analysis of pragmatics of argumentation in English academic writing to distinguish and describe different aspects of academic writing and their results when used by EF

The struggle between two identities is a crucial subject everywhere. Some people travel abroad in quest of a new identity after struggling at home. People migrate and embrace a new identity for different reasons. They find themselves in a state of internal conflict as they navigate the tension between their newly adopted identities and their old ones. The individual is haunted and overwhelmed by their previous experiences. This research explores the universality of the subject matter by examining the motivations underlying the adoption of a new identity in a distinct geographical and temporal context. This paper examines the literary works of Kincaid's Lucy (1990) and Blasim's "The Nightmares of Carlos Fuentes" (2014). Kincaid’s pro

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

لاصطلام في الخلاف بين الإمامين الشافعي وأبي حنيفة للشيخ الامام منصور بن محمد بن عبد الجبار المروزي السمعاني أبي المظفر(ت498هـ) من مسألة (إذا تزوج الكافر أختين أو أكثر، من أربع نسوة ، ثم أسلم وأسلمن معه

-دراسة وتحقيق-

اعداد

أ0م0د0قصي سعيد احمد

جامعة بغداد/ كلية العلوم الاسلامية

قسم الشريعة/ فقه مقارن

This study aimed to study the inhibition activity of purified bacteriocin produced from the local isolation Lactococcuslactis ssp. lactis against pathogenic bacteria species isolated from clinical samples in some hospitals Baghdad city. Screening of L. lactis ssp. Lactis and isolated from the intestines fish and raw milk was performed in well diffusion method. The results showed that L. lactis ssp. lactis (Lc4) was the most efficient isolate in producing the bacteriocin as well observed inhibitory activity the increased that companied with the concentration, the concentration of the twice filtrate was better in obtaining higher inhibition diameters compared to the one-fold concentration. The concentrate

Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs

In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.